Legal Opinion
United States v. Besase
Court of Appeals for the Sixth Circuit
Decided June 17, 1980No. 78-3047PublishedCited by 12 opinions
1Opinion of the Court
MERRITT, Circuit Judge.
The government appeals the dismissal of its civil action to collect wagering excise taxes, fraud penalties, and interest from the defendants. The government contends the defendants failed to report and pay tax on all of their gross income from a numbers operation. Two issues are presented: (1) did the District Court correctly allocate the burden of proof between the parties; and (2) did the District Court correctly conclude that the government had failed to carry its burden with respect to any of the defendants. We affirm with respect to all of the defendants except…
2Cases cited8 opinions
- Grosso v. United StatesSupreme Court of the United States · 1968
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Paul v. Weir and Margaret G. Weir v. Commissioner of Internal Revenue, Paul v. Weir v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Roslyn Sharwell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Abe B. And Leona M. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding AcademyCourt of Appeals for the Sixth Circuit · 1990
- United States v. Ralph RohnerCourt of Appeals for the Sixth Circuit · 2015
- Michael A. Schaffer and Jennifer Schaffer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Smoky Mountain Secrets, Inc. v. United StatesDistrict Court, E.D. Tennessee · 1995
- Olmos v. Comm'rUnited States Tax Court · 2007
7 more not listed; retrieve them via the Exa API.